Motorola Push-to-Talk Devices Are Telephones, Not Network Equipment: CAAR Delhi

In re Procall Private Limited (CAAR Delhi) The Customs Authority for Advance Rulings (CAAR), Delhi, in In re Procall Private Limited (2025), examined the classification of Motorola Solutions’ push-to-talk over cellular (PoC) communication devices — models TLK 100, TLK 110, and TLK 150 — under the Customs Tariff Act, 1975. The central issue was whether these devices, which enable two-way, real-time voice communication over cellular and Wi-Fi networks, should be classified as “telephone sets” under Tariff Item 8517 1810 or as “other communication apparatus” under 8517 6290. Facts a...